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2003 (6) TMI 92 - AT - Central ExciseExtract: .......iscussion above, we are of the considered opinion that in the facts and circumstances of the case, the order-in-appeal passed by the Commissioner (Appeals), is not legal and proper and we set aside the same, restore the Order-in-Original No. 8/99, dated 31-1-99 passed by the original authority and allow the appeal with consequential relief, if any.
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